Presenting the acceptance model of computer-based auditing tools and techniques with the ISM technique
- سال انتشار: 1403
- محل انتشار: مجله آنالیز غیر خطی و کاربردها، دوره: 15، شماره: 12
- کد COI اختصاصی: JR_IJNAA-15-12_023
- زبان مقاله: انگلیسی
- تعداد مشاهده: 166
نویسندگان
Department of Accounting, Kerman Branch, Islamic Azad University, Kerman, Iran
Department of Accounting, Shahid Bahonar University, Kerman, Iran
Department of Accounting, Kerman Branch, Islamic Azad University, Kerman, Iran
چکیده
The objective of this study is to introduce a model for assessing the acceptance of computer-based audit tools and techniques using the ISM technique and to assess its effectiveness through structural equations. The study follows a mixed research approach and employs a survey-cross-sectional design for data collection. The research methodology is primarily exploratory. Conducting two-stage exploratory studies allows for the qualitative findings from the first stage to inform and enhance the results and analysis of the quantitative phase. The target population for the qualitative portion consists of accounting experts and professionals. This study utilized the viewpoints of ۲۰ accounting experts and professors. The surveyed community is primarily composed of professionals, including auditors who hold a bachelor's degree in accounting and auditing. Additionally, these auditors have achieved at least the rank of senior auditor within auditing institutions. Therefore, given the unlimited number of professionals in the quantitative sector, Cochran's formula was employed for unlimited sampling, resulting in the consideration of a certain ۳۸۴ individuals. Written information and articles were utilised to explore the theoretical aspects and review the existing literature on the research topic. In the qualitative phase, data collection involved conducting library studies and expert interviews. For the quantitative research phase, a questionnaire was employed to gather data. The qualitative data was analyzed using the thematic analysis method. The research findings revealed that the research model comprised a comprehensive theme, three constructive themes, and twelve primary themes. Subsequently, the research model was presented based on the final categories. Interpretive structural modelling was employed to identify and design the pattern of relationships among indicators.کلیدواژه ها
Audit tools and techniques, computer-based audit, Environmental factors, organizational factorsاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.